Answer

1. F

   Facts

   All tax, interest, fee and additional tax must be paid before you file the updated return. The payment is made through e-Pay Tax and the challan details go into ITR-U Part B.

2. P

   Provisions and law

   • Sec 140B, Income-tax Act 1961 (now Sec 267, Income-tax Act 2025)Tax, interest, fee and additional tax must be paid before filing the updated return.
   • Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025)Updated return within 48 months from the end of the relevant assessment year, once per year, not to reduce tax or raise a refund.
3. A

   Analysis

   Use e-Pay Tax, choose the assessment year being updated and the correct type of payment as shown on the portal for updated returns. Note the BSR code, date and challan number. If you pay under the wrong head, getting it corrected through the officer can take weeks. Recheck the year and head before paying.

4. C

   Conclusion

   1. 1Log in and open e-Pay Tax.
   2. 2Choose the assessment year and the payment type for updated return.
   3. 3Pay and download the challan.
   4. 4Enter challan details in ITR-U Part B.

Paying under the wrong assessment year or minor head is a common and slow-to-fix mistake.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.